The income and capital tax treaty between Liechtenstein and Romania entered into force on 29 February 2024. The treaty, signed 10 November 2022, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Liechtenstein personal income tax, corporate income tax, real estate capital gains tax, and wealth tax, and covers Romanian tax on income and tax on profit or any other substituted tax.
Residence
If a person other than an individual is considered resident in bot…